Form Tob: Otp - Monthly State Tobacco Tax Return By Resident Distributors - Alabama Department Of Revenue Page 2
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2Schedule of Taxes on Tobacco Products Other Than Cigarettes (OTP)
Cheroots, Stogies, Cigars, etc.
Tax on Box
Retail Price
Tax per M
of 50 Cigars
Tax Per Cigar
3-1/3¢ each or less . . . . . . . . . . . . . . . . . . . . . . . $ 1.50 . . . . . . . . . .
7-1/2¢. . . . . . . . . . . . . .
.0015¢
Over 3-1/3¢ and not more than 5¢. . . . . . . .
3.00 . . . . . . . . . .
15¢. . . . . . . . . . . . . .
.003¢
Over 5¢ and not more than 8¢ . . . . . . . . . . . .
4.50 . . . . . . . . . .
22-1/2¢. . . . . . . . . . . . . .
.0045¢
Over 8¢ and not more than 10¢ . . . . . . . . . . .
7.50 . . . . . . . . . .
37-1/2¢. . . . . . . . . . . . . .
.0075¢
Over 10¢ and not more than 20¢ . . . . . . . . . .
15.00 . . . . . . . . . .
75¢. . . . . . . . . . . . . .
.015¢
Over 20¢ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
20.25 . . . . . . . . . . $1.01-1/4. . . . . . . . . . . . . . .02025¢
Little Cigars
Little cigars not weighing over three pounds per thousand:
.02¢ for each ten cigars or fractional part thereof.
Smoking Tobacco
Weight
Tax
1-1/8 ounces or less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2¢
Over 1-1/8 ounces, not exceeding 2 ounces . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5¢
Over 2 ounces, not exceeding 3 ounces. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8¢
Over 3 ounces, not exceeding 4 ounces. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11¢
Three cents additional tax for each ounce or fractional part thereof over 4 ounces.
Chewing Tobacco
Tax
Each ounce or fractional part thereof . . . . . . . . . . . . . . . . . .
3/4¢
Snuff
Weight
Tax
5/8 ounces or less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1/2¢
Over 5/8 ounces, not exceeding 1-5/8 ounces. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1¢
Over 1-5/8 ounces, not exceeding 2-1/2 ounces . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2¢
Over 2-1/2 ounces, not exceeding 5 ounces (cans, packages, gullets) . . . . . . . .
3¢
Over 3 ounces, not exceeding 5 ounces (glass, tumblers, bottles) . . . . . . . . . . . . 3-1/2¢
Over 5 ounces, not exceeding 6 ounces . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4¢
Six cents additional tax for each ounce or fractional part thereof over 6 ounces.
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